Accounting for production costs in mechanical engineering example. Methods of cost accounting and calculation in mechanical engineering

Sergey Bonaker, leading analyst of the Competence Center "Automation of Production Management" ASCON

Do you have good accounting?

In manufacturing industries, the order-by-order method of cost accounting, in which costs are taken into account in the context of orders (for example, for large units or machines for which separate production orders have been opened), has traditionally been used for single and small-scale mechanical engineering. One of the main accounting tasks in any company is to correctly show where money is spent. Moreover, it should be shown in the necessary analytical sections and with an accuracy sufficient for informed management decision-making.

From the point of view of supporting management decisions, accounting can be “bad” or “good” (clueless or effective). But for many executives in the mechanical engineering industry, the current cost accounting method is almost always subjectively assessed as “good.” For various reasons, for example:

  • no one has assessed the effectiveness of cost accounting, and most decisions are made “by intuition” or on the basis of other information not related to cost accounting
  • This is how it happened historically, which means it’s correct, and there’s no need to rebuild the system
  • because “we won’t be able to change anything, even if we want to.”

Nevertheless, it is cost accounting that is an effective tool for analyzing production, and whether the accounting at an enterprise is “good” or “very good” can directly determine the present and future of the plant as a whole.

Special features of custom accounting

  • Convenient analytics

Cost accounting for production orders allows you to separately evaluate the profitability of each order.

In small-scale production of complex products, the direct costs of products supplied under different orders may vary significantly. There may be several reasons for this: different executions of orders (climatic or tactical executions of products, the use of components from different manufacturers at the request of the customer), deadlines for order execution (for example, a large number of overtime works due to excessively tight contractual deadlines), temporary changes in the technological base, etc. In addition, the order specification may contain items, the production of which is unprofitable, but provides comprehensive delivery and is an important competitive advantage. In this case, it is important to be sure that the order is profitable. Therefore, cost accounting by orders ( rice. 1) becomes more attractive compared to the step-by-step (or process-by-process) method, in which costs are reflected first at production stages (processes) by determining the cost of intermediate semi-finished products, and then the costs of finished products are calculated ( rice. 2).

Rice. 1. Custom cost accounting

Of course, even with cross-cost accounting, it is possible to estimate the profitability of orders, but only in terms of the cost of the order products, averaged and impersonal. Obviously, it is impossible to consider the profitability value of an individual order as analytical information.

Fig. 2. Progressive (process-based) cost accounting

  • Planning by order

When taking into account costs in the context of orders at a machine-building enterprise, it is logical to start from production orders in planning activities. Planned order costs and other order characteristics are actually clear quantitative indicators that should be goals for each structural unit of the enterprise. For example, the goal for the procurement service may be to provide the enterprise with materials and components on order within the planned budget for purchases on order. For planning and dispatching services - fulfillment of the order on time, and for production departments - implementation of monthly (weekly, ten-day, daily) plans developed by planners. Thus, the goals set within each order will correspond to the objectives of the enterprise and the obligations assumed, and the planning system will correspond to the accounting methodology.

  • Cost of accounting

The cost of custom accounting itself largely depends on the number of orders. The level of detail of accounting has an even greater impact on the cost of custom cost accounting.

The rule is obvious: the more accurately you want to keep records, the higher the costs will be. For example, during a real project for the implementation of an automated production management system that implements the method of order planning and accounting at one of the Russian factories, it turned out that only the cost of paper for printing invoices for internal movement could increase 36 times. However, it should be noted that the maximum level of detail in accounting was ensured - up to individual batches of parts produced strictly under open order.

Here you can see both frightening figures about costs that have increased by an order of magnitude, and information about the long-term accuracy of cost accounting - one batch of parts linked to the order for which it is being manufactured. Some will regret the money spent on paper, while others will see the high accuracy of accounting (not only cost accounting) and estimate the losses from overproduction and unaccounted for defects. The loss of parts in the vastness of a large plant is much higher than the cost of wasted paper. By the way, in the mentioned project, paper costs were never able to increase 36 times - thanks to the circulation of some documents exclusively in electronic form and optimization of the formation of the output forms themselves.

Custom cost accounting from the inside

The time for counting and calculators is over

If we consider order-by-order cost accounting from the point of view of practical implementation, then the first question that arises directly in production is: “How to determine which order the costs should be written off to?” In relation to mechanical engineering, it can be reformulated as follows: “How can we determine in production what is being produced for which order?” That is, you need to know which order corresponds to each box of blanks, semi-finished products, parts or assembly units moved from procurement shops to assembly shops or to the finished product warehouse.

This problem is solved by the appropriate organization of the documentation process, which allows you to manage production in the context of orders. Planning, reporting and accounting (accompanying and primary) documents must contain information not only about the nomenclature, but also about the belonging of the accounting unit (usually a batch of parts or assembly units) to a particular order. In fact, for mechanical engineering, order-by-order cost accounting to one degree or another develops into batch-by-batch accounting. At the same time, the detail of accounting increases (at least one more section is added - an order or a batch of an order).

Accordingly, the volumes of planning and accounting information processed in production increase, the number of accounting objects increases (instead of items - batches of items). At a certain critical point, determined by the complexity of the manufactured products, the breadth of the product range, and the duration of the production cycle, abacus, calculators and barn books become useless. Manual accounting “sinks” into itself; tracing the accounting chain or quickly collecting analytical information becomes an impossible task. It is necessary to either significantly increase the staff of “accounting operators” (shop economists, dispatchers, etc.), or learn to use information systems that support custom accounting in production.

Partly, the complexity of the task and the need for its automation determines the fact that having an existing automated cost accounting system at the enterprise, it is very difficult to make adjustments to the accounting methodology itself. It is especially difficult to change anything at enterprises that operate ancient automated accounting systems created during the period of the planned economy of the USSR. Often in this case it is difficult to find a specialist who has a sufficiently complete understanding of how it all works. And even having found such an expert, getting the necessary information out of him becomes a major task. In this case, there is no need to talk about any changes in the cost accounting methodology. Only again, only from scratch.

Accounting and analysis of actual costs by order

The complexity of accounting for actual costs in production by order is determined by the ability to reasonably correlate certain costs for a specific order. Indirect costs are usually distributed proportionally between different types of products according to a certain methodology adopted by the enterprise, and usually depend on direct costs - for example, the cost of materials, the cost of paying production workers. Thus, in the case of order accounting, it is important to accurately account for the actual direct costs incurred per order.

The more detailed records are planned to be kept, the greater the complexity of the task. If it is necessary to keep track of costs accurate to the manufactured part or assembly unit, the volumes of data processed in production will be maximum, but information on costs will be the most meaningful and detailed. In this case, actual costs are recorded for each batch of parts or assembly units associated with a particular order for which it is intended, and the total costs of the order are determined by summation. Such detail allows you to analyze planned and actual costs for each batch of the produced order item and identify the reasons for deviations of target values ​​from actual ones.

The other extreme is to consider costs directly per order. In this case, each batch of manufactured parts and assembly units must also be correlated with the order in order to justify the distribution of costs in production, but there is no need to accurately determine, for example, the material consumption for a separate batch of parts. It is enough to write off the used material to order. The second approach significantly reduces the complexity of accounting for actual costs and the costs of the accounting process itself, but at the same time, within the order it is no longer possible to identify the exact locations of deviations of the fact from the plan and quickly take the necessary measures. The third option for accounting for actual costs is to split the order into order lots and record costs by order lots. This approach seems to be the most flexible, since it allows you to choose the level of detail of accounting (product, assembly units). In the simplest case, the order can be divided into order lots corresponding to the products to be delivered. In this case, cost accounting for the order will be detailed in the context of the products manufactured according to it.

When choosing the depth of detail for custom accounting in mechanical engineering, one should be guided, among other things, by the principle of sufficiency to control the centers of occurrence of deviations of actual costs from planned (standard) ones.

Time factor

One of the indisputable advantages of order-by-order cost accounting for mechanical engineering is the ability to see the actual costs incurred on an order at any stage of its execution. Such information is always useful. It allows you to “be friends” with a “good” customer, confirming the validity of payment stages, and defend your interests in disputes with an unscrupulous customer. And it is better to make any decisions on orders, having a complete picture of the funds already invested in them. In this case, we are no longer just talking about “posthumous” cost accounting, but about management accounting in production, for which the most important thing is to understand what is happening now, and not what happened at the end of the last reporting period. The criteria for such accounting are accuracy, speed, and completeness.

Accuracy is determined by the level of accounting detail discussed above. Accuracy (or error) can be expressed as a percentage. The level of permissible error is usually determined by the average share of planned profit in the structure of the final price of the order - it is better if the accounting error is set an order of magnitude smaller than the share of profit. For example, the error in accounting for actual costs should not exceed 5% of those actually incurred on the order. Methods for assessing accounting accuracy and criteria for selecting this accuracy are topics that require special attention.

The speed of accounting is determined by the frequency of updating data in the accounting system. The update frequency may vary for different documents. Closing orders, writing off costs for finished batches of parts or semi-finished products can be entered into the accounting system with different frequencies (data updating period), for example, immediately when closing orders, when generating a delivery note, or 2 times per shift, or at least 1 time per shift.

Completeness of accounting defines a clearly defined area of ​​accounting limitations. For example, cost accounting with a given accuracy and speed can be carried out within all types of orders, or you can exclude orders for R&D and repair orders by assigning special cost accounting conditions for them.

Inevitable changes

When moving to detailed order-by-order cost accounting at a machine-building enterprise, changes in related processes are inevitable. And the very change in the methodology and detail of accounting is carried out not for the sake of change, but for the sake of finding reserves for development (pessimists can read “for the sake of survival”) and implies regular active actions based on the information received about costs in production. Examples of changes include the following:

Changes in warehouse accounting— batch warehouse accounting can become a necessary tool when implementing both order-by-order cost accounting in particular, and the to-order production strategy in general. And the transition to batch warehouse accounting from an organizational point of view is not an easy task in itself.

Prohibition of unreasonable expenses - this task can be considered both as a tool for increasing the reliability and accuracy of cost accounting, and as a very ambitious (for many domestic mechanical engineering enterprises) independent goal. As a tool, the prohibition (exclusion) of unreasonable costs simplifies the task of analyzing the causes of deviations in planned and actual costs, and as a goal, it prevents theft, concealment of defects, collective irresponsibility and overproduction. Of course, the degree of this “prevention” depends not so much on the accounting methodology and information system, but on how these tools (together with “progressive” and “public flogging for a decade”) are used by the plant’s management.

For example, one of the requirements for an automated production management system may be a ban on the production of parts and assembly units in quantities or ranges in excess of those planned. This means that you cannot close an order for a larger number of parts than planned (you can do it, but you cannot close it), you cannot issue an invoice for transferring a batch of parts to the warehouse if they are not in the workshop plan or if they were made 10 times more than needed — only the planned quantity can be officially transferred.

Such functionality is very easy to implement in an automated system and is infinitely effective in the fight for cost savings in production. True, under one condition - a tough position of the leadership to restore order. For our industrial culture, such a solution is always assessed as “radical”. Among “Soviet-type” production workers, there are usually many arguments justifying the impossibility of using it in practice - this is underloading of equipment, and excessive readjustment of machines, and downtime of “piece workers”, and of course, the favorite argument is the actual availability of material in the warehouse (what material there are such details and we make them until the material runs out). After all, manufacturing parts in large quantities for future use means big savings on changeovers, a stable salary for piece workers and the confidence that the processed material is now unsuitable for theft from the factory. And it doesn’t matter that in many respects the value of “for future use” is estimated by stocking intermediate production warehouses for several years in advance...

Usually such arguments are generalized by the integral fact “production will stop.” In fact, it’s not scary that “production will stop” - it’s scary that “plans are not fulfilled,” and yet they often fail even without radical measures. And the point of banning unreasonable expenses is not to avoid wasting an extra gram of metal. The point is to understand why it is needed in order to identify the reasons for excessive resource consumption. And identify them immediately when they arise in a statement, and not at the end of the reporting period by conducting lengthy investigations following complicated trails. And increasing the size of a batch of parts in the plan or opening an additional order to replenish warehouse stocks in an automated system is not a problem - the main thing is that it is really necessary, justified and profitable.

Using DSU batches from one order to another- a very common practice. It often occurs in the production of complex systems and complexes, when, for various reasons, a block from one copy of a product produced according to a specific order must be dismantled and placed in another copy of a product of a different order. In this case, the main difference between cost accounting for orders will be the actual need to carry out this accounting - to reflect the transfer of costs for the manufacture, dismantling and installation of the unit in both orders, which could not be done with sub-accounting, when the cost of product copies is still averaged and additional costs for dismantling (which could take place in emergency mode during the 2nd or 3rd shift) would be dissolved in all products produced in a given period.

Do you need to change anything?

Does anything need to be changed in the current cost accounting system? This question can be broken down several times:

  1. How exactly do you need to know the profit received from each order?
  2. Is it necessary to ensure that the methods of planning the work of services and workshops (goal setting) and evaluating the results of their activities (accounting) correspond to the goals of the enterprise (most often, this is making a profit)?
  3. Is it urgent to reduce actual costs in production and control the reasons for their excess over standard costs?
  4. Do you need to know how much money has been invested in a particular order to date?

Each of these issues is a reason to improve the cost accounting system. However, you should always compare the benefits of increasing accounting accuracy with the costs of accounting itself. An important factor is the tool (automation system), with the help of which it is supposed to improve the cost accounting system. Its functionality, cost of ownership, cost of setting up and maintaining integration with existing and planned automation systems also need to be taken into account when assessing the expected effects of the proposed changes. But the most important thing when introducing any changes in mechanical engineering is the ability to develop, accept and, especially, implement the necessary organizational decisions. Change requires leadership and strong administrative will, based on an understanding of the benefits to the business as a whole.

At mechanical engineering enterprises, the production process includes the manufacture of individual parts, their subsequent processing and assembly into units, assemblies and finished products. The complexity of the production process is determined by the number of manufactured parts, assemblies and products, the requirements for the accuracy of their manufacture, the variety and range of materials used, the level and nature of the specialization of the workshops and the entire enterprise.

The technological process in mechanical engineering is divided into the following stages:

1.procurement

2.processing

3.assembly

At the procurement stage, the metal undergoes preliminary preparation, is cut into blanks and supplied for hot stamping to the forge shop or cold stamping to the press shop. Foundries produce castings of the necessary parts.

At the processing stage, blank parts obtained in the foundry, forging and pressing shops are transferred through the stock warehouse or bypassing it to the mechanical, thermal and galvanic shops. After processing, finished parts are obtained, which are transferred to finished parts warehouses or for assembly.

At the assembly stage, the components and the entire product are assembled. During the assembly process, in addition to our own, a large number of purchased components are used. The movement of parts of materials and semi-finished products in production requires strict accounting, therefore, in each workshop a balance of movement (movement report) of parts and purchased semi-finished products is compiled in quantitative terms.

After each stage, except the final one, semi-finished products are obtained, which are consumed at this plant and partially sold in the form of spare parts to other enterprises. Therefore, along with calculating the cost of finished products, there is a need to take into account costs and calculate the cost of certain types of semi-finished products of our own production.

Mechanical engineering is typically characterized by long production cycles. For normal and rhythmic operation of an enterprise, it is necessary to constantly have production reserves in the form of unfinished parts and semi-finished products with varying degrees of readiness. This, in turn, makes it necessary to distribute the costs recorded for the month between finished products and WIP balances.



The production structure and specialization of workshops have a great influence on the construction of production accounting. At a machine-building enterprise, workshops can be organized according to technological, subject or mixed principles.

Organization of workshops according to technological principles is typical for enterprises with an individual type of production. And in terms of subject matter – with the mass nature of production.

The most widespread specialization of workshops is based on a mixed principle, in which procurement workshops are built on a technological basis, and processing and assembly workshops are built on a subject-specific basis.

Mechanical engineering products are material-intensive.

The transfer of parts and blanks to the next stage of processing can occur directly from workshop to workshop or through inter-shop warehouses of semi-finished products.

Features of the technology and organization of mechanical engineering production largely determine the establishment of production accounting, the choice of object, methods of collecting costs and methods of calculating production costs.


18. Nomenclature of costing items at mechanical engineering enterprises, objects of accounting, costing, costing units

Accounting for production costs involves systematizing costs on production accounts, calculating and writing off the services of auxiliary workshops and distributing indirect costs. The choice of cost accounting objects depends on the scale of production, the nature of the product and the specialization of production.

Depending on the nature of the product and the specialization of production, the objects of cost accounting are: products (in industries that produce 1 or several products that differ from each other in the parts of which they consist), parts of the product (in industries that produce large products over a long period of time), parts or assemblies (in industries that produce them), groups of homogeneous products (in industries where during production it is impossible to install used parts on such products), order (in industries that perform 1 type or set of works for 1 customer).

When choosing cost accounting objects, you should use the possibility of directly attributing production costs to certain products.

The objects of calculation are products included in a homogeneous group. In individual production, the object of accounting and cost calculation is the order.

For mechanical engineering costing, natural units of production, conditionally natural and cost units, are typical. The use of natural units is difficult due to the wide range and variety of manufactured products, so most often they use conditionally natural (1 set) and value units.

In mechanical engineering, costs are grouped by costing items, approved by the Ministry of Industry of the Republic of Belarus.

1. raw materials and materials – includes the costs of raw materials and basic materials that form the basis of the product. Basic materials are allocated directly, and auxiliary materials are distributed in proportion to the consumption of materials at estimated rates, multiplying the estimated rates by the number of products produced and work in progress.

2. purchased semi-finished products and production services - relate directly.

3. Returnable waste – cost of remaining raw materials and materials, semi-finished products. Returnable waste is valued at the reduced price of the feedstock. The cost of waste is excluded from the cost of raw materials and supplies included in the s/s.

4. fuel and energy for technological purposes – accounting and distribution as auxiliary.

5. wages of production workers -

7. costs of preparation and development of production

8. repayment of the cost of tools and devices for the intended purpose

9. general production costs

10. technological losses

11. losses from marriage

12. other production costs

Articles 1-11 – production cost

12. sales costs

1-12 – full cost


19. Features of the application of the normative method of cost accounting and calculation of product costs and features of its application in mechanical engineering.

At mechanical engineering enterprises with mass and large-scale production, the standard method of production accounting is the only acceptable method.

Accounting for actual costs is carried out separately according to norms, changes in norms and deviations from norms. The regulatory system is based on the preliminary standardization of costs and the calculation of standard production costs (regulatory bureau).

Qualitative standards for resource consumption are the basis of rational technology and organization of production and control in cost accounting. The consumption rate must be understood as a scientifically based minimum of resources in natural meters, limiting their consumption for the production of products of a certain quality.

In regulatory frameworks, the main group of norms consists of norms for the consumption of raw materials, supplies, purchased components, fuel and energy for technological purposes; time standards and prices for piecework and products; cost standards for organizing production.

One of the main elements of the standard accounting method is standard costing. The basis for its compilation is the norms of expenditure of material, labor and financial resources.

In mass and large-scale production, standard costing is compiled for parts, assemblies, machine kits and products in the context of costing items. Standard cost estimates for parts, assemblies and semi-finished products of procurement workshops, and workshop machine kits are formed only on the basis of direct costs. All other costs are charged directly to the products.

When rationing the consumption of raw materials and materials, the rough weight, net weight and returnable and non-returnable waste are calculated. The release of raw materials and materials into production is carried out according to rough weight, which represents the rate of their consumption. Fuel and energy for technological purposes are standardized by stages of the technological process per product. Standards for labor costs and wage rates are established for each production operation and on an accrual basis for the part, assembly and product.

In detailed and unit costing only direct costs are given. The standard cost of an assembly consists of the cost of all parts included in the assembly, materials and wages spent during its assembly. The cost of the assembly is determined on the basis of detailed calculations; assembly costs are taken from the assembly assembly flow sheet. Based on detailed and unit calculations, a standard calculation of the machine kit is created.

The standard cost of a machine kit is determined by summing up all direct costs for parts and assemblies assigned to a given workshop. Costing for a part, assembly and machine kit is used to establish the need for material and labor resources, to assess the balances of work in progress, identified surpluses and shortages of parts and semi-finished products, and final defects.

Based on them, standard cost estimates for finished products are drawn up.

The standard cost of a product includes all the main costs and expenses for organizing production. Standard cost estimates for products are compiled for all costing items and are used to determine the actual cost of finished products.

General principles of formation and accounting of costs by responsibility centers. Assessment of indicators of financial and economic condition and factor analysis of the formation of enterprise costs. Management of inventory formation and factors for reducing organizational costs.

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MAIN TYPES OF COSTS AND THEIR ACCOUNTING IN A MACHINERY ENGINEERING ENTERPRISE

Kubyshkina Ksenia Sergeevna

3rd year student, Faculty of Socio-Economics, KF MSTU named after. N.E. Bauman, Russian Federation, Kaluga

Pererva Olga Leonidovna

scientific supervisor, Doctor of Economics. sciences, head Department of Economics and Organization of Production, KF MSTU named after. N.E. Bauman, Russian Federation, Kaluga

Mechanical engineering is a branch of heavy industry engaged in the production of machines of various designs and purposes, from general consumer goods for the population to defense equipment. The development of machine-building enterprises directly depends on the constant development of scientific and technological progress. One of the main tasks of any enterprise is to account for the costs of production, and one of the most significant indicators that reflect the efficiency of enterprises and influence the state and prospects of their development is the cost of production. Due to the constant improvement of technology, engineering products are increasingly based on innovation, which is developing rapidly every year. Therefore, accounting for production costs and calculating production costs requires a special approach.

The main activity of any machine-building enterprise is production. During the production process, the company incurs certain costs necessary to manufacture products. These include costs for raw materials and supplies, labor costs for production, maintenance and management personnel, costs for labor tools and other costs associated with the production of products.

The totality of an enterprise's costs for the production and sale of products, expressed in monetary form, forms the cost of production. Depending on the composition of the costs taken into account when calculating the cost, they are distinguished:

· workshop cost;

· production cost;

· commercial cost;

· technological cost;

There are two main methods for calculating product costs:

· calculation based on economic elements of costs,

· calculation based on cost items (cost calculation).

Calculation of cost by economic elements of costs is used in the case when it is necessary to calculate the cost of the entire planned production volume.

Costing is the calculation of the cost of the total volume of manufactured products, some of its types and units of production; This is a way of grouping costs and determining the cost of completed products by cost items associated with its production and sale. The last stage of calculation is the calculation of the actual cost per unit of production.

Costing analysis helps to identify cost items that have the greatest share and contain the main reserves for cost reduction. In addition, a comparison of planned and reported calculations makes it possible to identify those items for which there was an overrun, an increase in costs per unit of production, and to develop organizational and technical measures to reduce production costs in the future period.

It is fixed items that allow you to save costs per unit of production while increasing production volumes.

In mechanical engineering, the structure and methodology of calculation depend on the level of organization of production and the complexity of the technological process.

Calculations can be made:

· for all types of products manufactured by the enterprise;

· for each version of individual types of products;

· on parts, assemblies, assembly connections.

The subject of calculation in mechanical engineering production are products included in a homogeneous group, which is a collection of individual products, similar in design, manufactured using the same technology and from homogeneous materials, having a large proportion of common parts and assemblies. Costing units at a machine-building enterprise are divided into natural, cost and conditionally natural. Most often, conditionally natural units are used, since the large range of manufactured products makes it difficult to use natural units.

The cost of individual types of products is calculated by calculation, while the total cost of manufactured products is determined by the economic elements of costs.

The classification of expenses plays a big role in organizing the accounting of enterprise expenses. Expenses inherent in ordinary activities are grouped by type of product, type of expense and place of their occurrence. When arranging by place of origin, expenses are grouped by structural divisions of the enterprise (productions, workshops, sections). In the process of organizing in-plant cost accounting and determining the production cost of products, such a layout of costs is simply necessary.

A machine-building enterprise, like any other, incurs a wide variety of costs for the production and sale of products. In this regard, there is a need to group expenses according to certain classification criteria.

Based on the nature of inclusion in the cost of production, expenses are divided into basic and overhead. The main costs are those associated with the production of each unit of production (raw materials, technological fuel and energy, basic wages of workers, etc.). Overheads are expenses that are associated with the entire volume of planned production, but are not directly related to the production of a specific type of product (managers' salaries, depreciation and repair of workshop plant knowledge, etc.).

According to the calculation method, direct and indirect costs are distinguished. For direct items, calculations are made on the basis of expenditure rates, while indirect items are calculated on the basis of coefficients (equipment maintenance expense ratio, shop overhead ratio, etc.).

Based on the initial information used to calculate the cost, there are:

· standard cost - cost calculated on the basis of current standards for resource consumption at the enterprise;

· planned cost - cost calculated taking into account planned measures to reduce current resource consumption standards;

· actual cost - cost calculated on the basis of actual resource costs.

In relation to the volume of production, costs are divided into variable, semi-variable and semi-fixed. Variables include expenses that depend proportionally on the volume of products produced (raw materials, electricity, etc.). It should be noted that the amount of variable costs relative to a unit of production remains unchanged. Conditionally variable costs are expenses that do not directly depend on the volume of output and remain unchanged, but only within a certain range of changes in production volume and business activity (depreciation, rental payments, etc.).

Only direct variable costs relate directly to one type of product; all other costs are distributed conditionally across types of products. This means that when choosing one or another distribution feature, the total cost of a given type of product may change. This circumstance is very important for establishing the limits of possible price maneuvering for certain types of products. For the entire enterprise, sales revenue minus direct variable costs represents marginal profit, that is, the sum of fixed indirect costs and sales profit, which must be included in sales revenue.

Thus, machine-building enterprises are faced with quite serious tasks, such as: systematic updating of their products, maintaining competition, the need to use the scientific base to create new types of products, and many others. It should be understood that for their successful implementation, it is first of all necessary to have well-organized cost accounting, which is important for justifying measures to optimize and reduce product costs.

Bibliography:

  1. Kreinina M.N. Managing revenue and profit from sales in conditions of changes in demand for the company’s products // Financial management - 2001. - No. 4. [Electronic resource] - Access mode. - URL: http://dis.ru/library/detail.php?ID=22448 (date accessed 06/30/2014).

4 COSTS FOR TOOLS AND EQUIPMENT.

For aggregated calculations, they are taken as a percentage of the cost of technological equipment and are:

· in serial production of general mechanical engineering - 10-15%;

· in large-scale production - 15-20%;

· in medium and small-scale production - 6-15%;

· in mass production - 25-30%.

The cost of tools and equipment is calculated using the formula:

Synstr. = Stech.ob. ,

where Stech.obor. – cost of capital equipment;

Sec. . =2427645 UAH (from table 1.1 the book value of all machines is taken)

Synstr. UAH

Of this amount, the cost of expensive equipment includes 20-30%

Comp.tool.= 0.3Synstr. = 0.3. 728293.5 = 218488.05 UAH.

5 COSTS OF PRODUCTION INVENTORY.

Costs for production inventory are taken in aggregate at the rate of 1-1.5% of the book value of process equipment:

Spr.inv. = Stech.ob. .(1 ¸ 1.5) / 100,

Spr.inv. = 218488.05. 1.5/100 = 3277.32 UAH.

6 COSTS FOR BUSINESS INVENTORY

Total costs for household equipment are accepted in the amount of 1-1.5% of the initial cost of all equipment:

Skhoz.inv.=Cathedral. . (1 ¸ 1.5) / 100,

Skhoz.inv.

All calculated data are presented in the table. 6.1

Table 6.1 – Summary statement of fixed assets

No. Name of fixed assets. Book value UAH.

Depreciation rate

depreciation

deductions
1. Buildings and constructions: 1282050 5 64102,5
2. Equipment:
a) production 2427645 15 364146,75

b) lifting and transport

c) control and measurement
3. Tools and accessories 889152 25 222288
4. Inventory:
a) production 44457,6 25 11114,4
b) economic 41711,2 25 10427,8
Total 5304861,4 – 791730,85

Depreciation charges are calculated in accordance with current depreciation standards, showing the amount of annual depreciation charges expressed as a percentage of the book value of fixed assets.

7. CALCULATION OF OPERATING COSTS

7.1 Calculation of the number of workshop workers

The employees of the site (shop) include workers, engineering and technical workers, office workers, junior service personnel, and students.

Based on their workshop characteristics, workers are divided into main and auxiliary workers. The main ones include workers who perform operations for the direct production of products in their workshop. The rest of the workshops are classified as auxiliary.

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